WORCESTER CITY CAMPUS CORPORATION: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- WORCESTER CITY CAMPUS CORPORATION (EIN 04-3170910)
- Tax period
- 2017-07-01 to 2018-06-30
- Filed
- 2019-05-14
- IRS object ID
- 201901349349307035
- Schema version
- 2017v2.3
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2019-05-14T14:30:53-05:00 | ReturnTs |
| Tax Period End | 2018-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ERNST & YOUNG US LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 200 CLARENDON STREET | AddressLine1Txt |
| City | BOSTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 021165072 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2017-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 043170910 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Worcester City Campus Corporation | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % Marcy Culverwell | InCareOfNm |
| Business Name Control | WORC | BusinessNameControlTxt |
| Phone | 5088568989 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 333 South Street Suite 290 | AddressLine1Txt |
| City | Shrewsbury | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01545 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | John Lindstedt | PersonNm |
| Person Title | President | PersonTitleTxt |
| Signature | 2019-05-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Mike A Cincotta | PreparerPersonNm |
| PTIN | P01595811 | PTIN |
| Phone | 6172662000 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 164.57.159.253 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Federal Original Submission Id | 02007720191345000002 | FederalOriginalSubmissionId |
| Federal Original Submission Id | 2019-05-14 | FederalOriginalSubmissionIdDt |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | BEE816BADD25910960E744A98AF4267C63CAEDF6 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | BEE816BADD25910960E744A98AF4267C63CAEDF6 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | John Lindstedt | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 55 Lake Ave North | AddressLine1Txt |
| City | Worcester | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01655 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $35,914,718 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | n/a | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1992 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | See Schedule O | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 2 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $48,376 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $34,559,457 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $34,754,750 | CYProgramServiceRevenueAmt |
| PY Investment Income | $351,347 | PYInvestmentIncomeAmt |
| CY Investment Income | $557,840 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $602,128 | CYOtherRevenueAmt |
| PY Total Revenue | $34,959,180 | PYTotalRevenueAmt |
| CY Total Revenue | $35,914,718 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $34,218,587 | PYOtherExpensesAmt |
| CY Other Expenses | $36,702,593 | CYOtherExpensesAmt |
| PY Total Expenses | $34,218,587 | PYTotalExpensesAmt |
| CY Total Expenses | $36,702,593 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $740,593 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$787,875 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $314,853,863 | TotalAssetsBOYAmt |
| Total Assets EOY | $303,719,270 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $290,854,348 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $266,803,796 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $23,999,515 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $36,915,474 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | See Schedule O | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $36,053,822 | ExpenseAmt |
| Revenue | $34,959,932 | RevenueAmt |
| Desc | MANAGING, DEVELOPING, IMPROVING, RENOVATING, LEASING, OR DEALING WITH ANY REAL OR PERSONAL PROPERTY CONVEYED OR TRANSFERRED TO WORCESTER CITY CAMPUS CORPORATION, INCLUDING WITHOUT LIMITATION, REAL AND PERSONAL PROPERTY TO SUPPORT THE EDUCATIONAL, RESEARCH AND PUBLIC SERVICE ACTIVITIES OF THE UNIVERSITY OF MASSACHUSETTS. | Desc |
| Total Program Service Expenses | $36,053,822 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (true) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (true) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (true) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 13 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 2 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (true) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | false | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Marcy Culverwell | PersonNm |
| Phone | 5088568989 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 333 SOUTH STREET | AddressLine1Txt |
| City | Shrewsbury | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01545 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|
| John Lindstedt | ||||||||
| President | 2.0 | 38.0 | Yes (X) | Yes (X) | $0 | $278,847 | $75,395 | |
| Lisa Calise | ||||||||
| Treasurer | 1.0 | 39.0 | Yes (X) | Yes (X) | $0 | $258,678 | $27,053 | |
| James Healy | ||||||||
| Clerk | 1.0 | 39.0 | Yes (X) | Yes (X) | $0 | $223,608 | $59,815 | |
| Matthew Gorzkowicz | ||||||||
| Director | 1.0 | 39.0 | Yes (X) | $0 | $195,951 | $31,885 | ||
| James Julian | ||||||||
| Director | 1.0 | 39.0 | Yes (X) | $0 | $382,271 | $187,719 | ||
| Patricia Filippone | ||||||||
| Director | 1.0 | 39.0 | Yes (X) | $0 | $248,260 | $26,552 | ||
| Mary Burns | ||||||||
| Director | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Norman Peters | ||||||||
| Director | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Robert Jenal | ||||||||
| Former President (until 7/17) | 0.0 | 0.0 | $0 | $619,364 | $47,478 | Yes (X) | ||
| Christine Wilda | ||||||||
| Former Treasurer | 0.0 | 0.0 | $0 | $275,551 | $48,700 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $2,482,530 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $504,597 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (true) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| SIEMENS INDUSTRY INC | |||||
| 50 PRESCOTT ST | WORCESTER | MA | 01605 | BUILDING MNGMT SYS | $209,417 |
| STERICYCLE INC | |||||
| 369 PARK EAST DR | WOONSOCKET | RI | 02895 | HAZARDOUS WASTE MGMT | $111,527 |
| SALISBURY MANAGEMENT INC | |||||
| 120 SHREWSBURY ST | BOYLSTON | MA | 01505 | PROPERTY MANAGEMENT | $110,029 |
| LEI SNOW MANAGEMENT SERVICES INC | |||||
| 200 SHREWSBURY ST | BOYLSTON | MA | 01505 | LANDSCAPING | $109,410 |
| TRIUMVIRATE ENVIRONMENTAL INC | |||||
| 263 HOWARD ST | LOWELL | MA | 01852 | HAZARDOUS WASTE MGMT | $102,636 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| Total Contributions | $0 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Rental Income | Desc |
| Business | 531310 | BusinessCd |
| Total Revenue Column | $34,754,750 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $34,754,750 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $34,754,750 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $557,840 | TotalRevenueColumnAmt |
| Exclusion | $557,840 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $0 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Gross Income | $0 | GamingGrossIncomeAmt |
| Gaming Direct Expenses | $0 | GamingDirectExpensesAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $0 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|---|
| PLANT ASSET DISPOSAL | 900099 | $396,946 | $396,946 | |
| COST REIMBURSEMENT | 900099 | $205,182 | $205,182 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $602,128 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $35,914,718 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $34,959,932 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $954,786 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $121,940 | TotalAmt |
| Program Services | $121,940 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,929 | TotalAmt |
| Program Services | $47,929 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $78,040 | TotalAmt |
| Program Services | $78,040 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,356,703 | TotalAmt |
| Program Services | $8,356,703 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,122,437 | TotalAmt |
| Program Services | $15,122,437 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $298,468 | TotalAmt |
| Program Services | $298,468 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Facilities | $6,660,725 | $6,660,725 | $0 | $0 |
| Utilities | $4,919,665 | $4,919,665 | $0 | $0 |
| ADMINISTRATION | $648,771 | $0 | $648,771 | $0 |
| ALL OTHER EXPENSES | $447,915 | $447,915 | $0 | $0 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,702,593 | TotalAmt |
| Program Services | $36,053,822 | ProgramServicesAmt |
| Management And General | $648,771 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Total Joint Costs TotalJointCostsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,112,468 | BOYAmt |
| EOY | $42,242,500 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $230,342 | BOYAmt |
| EOY | $277,905 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $461,979,899 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $202,123,702 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $274,337,558 | BOYAmt |
| EOY | $259,856,197 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $173,495 | BOYAmt |
| EOY | $1,342,668 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $314,853,863 | BOYAmt |
| EOY | $303,719,270 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,421,519 | BOYAmt |
| EOY | $17,323,966 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $964,189 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,025,061 | BOYAmt |
| EOY | $6,928,509 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $395,332 | BOYAmt |
| EOY | $355,281 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $254,012,436 | BOYAmt |
| EOY | $241,231,851 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $290,854,348 | BOYAmt |
| EOY | $266,803,796 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,999,515 | BOYAmt |
| EOY | $36,915,474 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,999,515 | BOYAmt |
| EOY | $36,915,474 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $314,853,863 | BOYAmt |
| EOY | $303,719,270 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$787,875 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $0 | NetUnrlzdGainsLossesInvstAmt |
| Donated Services And Use Fclts | $0 | DonatedServicesAndUseFcltsAmt |
| Investment Expense | $0 | InvestmentExpenseAmt |
| Prior Period Adjustments | $0 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $13,703,834 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | Yes (X) | SupportingOrganization509a3Ind |
| Supporting Org Type1 | Yes (X) | SupportingOrgType1Ind |
| Supported Organizations | 1 | SupportedOrganizationsCnt |
Supported Org Information SupportedOrgInformationGrp
Supported Organization Name SupportedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | University of Massachusetts | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 043167352 | EIN |
| Organization Type | 5 | OrganizationTypeCd |
| Governing Document Listed | Yes (true) | GoverningDocumentListedInd |
| Support | $0 | SupportAmt |
| Other Support | $0 | OtherSupportAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supported Organizations Total | 1 | SupportedOrganizationsTotalCnt |
| Support Sum | $0 | SupportSumAmt |
| Other Support Sum | $0 | OtherSupportSumAmt |
Form990 Sch A Supporting Org Form990SchASupportingOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Listed By Name Governing Doc | Yes (true) | ListedByNameGoverningDocInd |
| Suprt Org No IRS Determination | Yes (true) | SuprtOrgNoIRSDeterminationInd |
| Supported Org Section C456 | false | SupportedOrgSectionC456Ind |
| Supported Org Not Organized US | false | SupportedOrgNotOrganizedUSInd |
| Organization Change Suprt Org | false | OrganizationChangeSuprtOrgInd |
| Support Non Supported Org | false | SupportNonSupportedOrgInd |
| Payment Substantial Contribtr | false | PaymentSubstantialContribtrInd |
| Loan Disqualified Person | false | LoanDisqualifiedPersonInd |
| Controlled Disqualified Prsn | false | ControlledDisqualifiedPrsnInd |
| Disqualified Prsn Controll Int | false | DisqualifiedPrsnControllIntInd |
| Disqualified Prsn Ownr Int | false | DisqualifiedPrsnOwnrIntInd |
| Excess Business Holdings Rules | false | ExcessBusinessHoldingsRulesInd |
| Contribution Controller | false | ContributionControllerInd |
| Contribution Family | false | ContributionFamilyInd |
| Contribution35 Controlled | false | Contribution35ControlledInd |
Form990 Sch A Type1 Suprt Org Form990SchAType1SuprtOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Power Appoint Majority Dir Trst | Yes (true) | PowerAppointMajorityDirTrstInd |
| Operate Benefit Non Suprt Org | false | OperateBenefitNonSuprtOrgInd |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Form 990, Schedule A, Part IV, Section A, Line 2 | FormAndLineReferenceDesc |
| Explanation | The University of Massachusetts is a governmental entity and is not required to obtain an IRS determination letter. | ExplanationTxt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Art Public Exhibition Amounts | ArtPublicExhibitionAmountsGrp | |
| Held Works Art | HeldWorksArtGrp | |
| CY Minus3 Yr Endwmt Fund | CYMinus3YrEndwmtFundGrp | |
| CY Minus4 Yr Endwmt Fund | CYMinus4YrEndwmtFundGrp |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $6,627,639 | OtherCostOrOtherBasisAmt |
| Book Value | $6,627,639 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $438,542,534 | OtherCostOrOtherBasisAmt |
| Depreciation | $187,459,359 | DepreciationAmt |
| Book Value | $251,083,175 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Leasehold Improvements | LeaseholdImprovementsGrp |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $16,004,038 | OtherCostOrOtherBasisAmt |
| Depreciation | $14,592,824 | DepreciationAmt |
| Book Value | $1,411,214 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $805,688 | OtherCostOrOtherBasisAmt |
| Depreciation | $71,519 | DepreciationAmt |
| Book Value | $734,169 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $259,856,197 | TotalBookValueLandBuildingsAmt |
| Federal Income Tax Liability | $0 | FederalIncomeTaxLiabilityAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Note Payable to 3rd Party | Desc |
| Amt | $241,231,851 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $241,231,851 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $75,333,064 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $0 | OtherRevenueAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $75,333,064 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$39,418,346 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$39,418,346 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $35,914,718 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $74,258,301 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $0 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $74,258,301 | ExpensesSubtotalAmt |
| Other Expenses Not Included | -$37,555,708 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | -$37,555,708 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $36,702,593 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, SCHEDULE D, Part X, Line 2 | Worcester City Campus Corporation IS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AS AMENDED (THE CODE) AND IS GENERALLY EXEMPT FROM INCOME TAXES PURSUANT TO SECTION 501(A) OF THE CODE. Worcester City Campus Corporation IS REQUIRED TO ASSESS UNCERTAIN TAX POSITIONS AND HAS DETERMINED THAT THERE WERE NO SUCH POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. |
| FORM 990, SCHEDULE D, Part XI, Line 4b | Within the total revenue reported on Worcester City Campus Corporation's Audited Financial statemetns include the revenue for the consolidated entities. these entities include: WCS-222 Maple Avenue Inc. $ (1,713,701) WCS-365/373 Plantation Street, Inc. $ (1,132,134) WCS-333 South Street, Inc. $ (7,885,620) WCS-One Innovation Drive, Inc. $ (3,514,000) WCS-377 Plantation Street, Inc. $ (1,809,101) WCS-381 Plantation Street, Inc. $ (4,022,737) UHS $(20,358,936) ACS 22-24 Nutting Ave & ACS 28-30 Nutting Ave $ (122,455) WCCC contribution $ 205,182 Net Loss disposal of assets $ (40,430) WCS-333 South Street, Inc. Rent Elimination $ 538,210 Gain on Sale of Asset $ 437,376 _____________ Total $(39,418,346) |
| FORM 990, SCHEDULE D, Part XII, Line 4b | Within the total expenses reported on Worcester City Campus Corporation's Audited Financial statemetns include the expense for the consolidated entities. These entities include: WCS-222 Maple Avenue Inc. $ (1,567,178) WCS-100 Century Drive, Inc. $ (25,798) WCS-365/373 Plantation Street, Inc. $ (1,289,882) WCS-333 South Street, Inc. $ (7,302,902) WCS-One Innovation Drive, Inc. $ (3,369,466) WCS-377 Plantation Street, Inc. $ (3,114,207) WCS-381 Plantation Street, Inc. $ (2,800,583) UHS, ACS 22-24 Nutting Avenue, ACS 28-30 Nutting Avenue, ACS 12 Sunset Avenue, ACS 758 North Pleasant St, and Rent Elimination WCS-100 Century Dr, Inc. $(18,085,692) _____________ Total $(37,555,708) |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (8 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| John Lindstedt | ||||||||||||||
| President | $0 | $274,804 | $0 | $0 | $0 | $4,043 | $0 | $48,995 | $0 | $26,400 | $0 | $354,242 | $0 | $0 |
| Lisa Calise | ||||||||||||||
| Treasurer | $0 | $246,425 | $0 | $0 | $0 | $12,253 | $0 | $27,037 | $0 | $16 | $0 | $285,731 | $0 | $0 |
| James Healy | ||||||||||||||
| Clerk | $0 | $220,484 | $0 | $0 | $0 | $3,124 | $0 | $38,632 | $0 | $21,183 | $0 | $283,423 | $0 | $0 |
| Matthew Gorzkowicz | ||||||||||||||
| Director | $0 | $195,951 | $0 | $0 | $0 | $0 | $0 | $21,422 | $0 | $10,463 | $0 | $227,836 | $0 | $0 |
| James Julian | ||||||||||||||
| Director | $0 | $368,525 | $0 | $0 | $0 | $13,746 | $0 | $148,982 | $0 | $38,737 | $0 | $569,990 | $0 | $0 |
| Patricia Filippone | ||||||||||||||
| Director | $0 | $244,180 | $0 | $0 | $0 | $4,080 | $0 | $26,532 | $0 | $20 | $0 | $274,812 | $0 | $0 |
| Robert Jenal | ||||||||||||||
| Former President (until 7/17) | $0 | $518,456 | $0 | $99,250 | $0 | $1,658 | $0 | $31,154 | $0 | $16,324 | $0 | $666,842 | $0 | $188,093 |
| Christine Wilda | ||||||||||||||
| Former Treasurer | $0 | $275,551 | $0 | $0 | $0 | $0 | $0 | $29,939 | $0 | $18,761 | $0 | $324,251 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | FORM 990, SCHEDULE J, Part II | FormAndLineReferenceDesc |
| Explanation | WORCESTER CITY CAMPUS CORPORATION HAS NO EMPLOYEES AND PAYS NO COMPENSATION. THE INDIVIDUALS LISTED ON SCHEDULE J, PART II RECEIVED COMPENSATION AND BENEFITS FROM THE UNIVERSITY OF MASSACHUSETTS, A RELATED ORGANIZATIONS. | ExplanationTxt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (2 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | CUSIPCUSIPNum | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|---|
| MHEFA WCCC ISSUE SERIES D | ||||||||
| A | 042456001 | 57586CFK6 | 2005-04-14 | $103,444,563 | Defease 3/2000 Series A Bonds | false | false | false |
| MDFA WCCC ISSUE SERIES 2011 | ||||||||
| B | 043431814 | 57583ulk2 | 2011-11-15 | $11,608,181 | Defease 6/2001 Remaining Series B | false | false | Yes (true) |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (2 entries)
| Bond ReferenceBondReferenceCd | RetiredRetiredAmt | Bond DefeasedBondDefeasedAmt | Total ProceedsTotalProceedsAmt | In Reserve FundInReserveFundAmt | Capitalized InterestCapitalizedInterestAmt | Refunding EscrowRefundingEscrowAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Credit EnhancementCreditEnhancementAmt | Working Capital ExpendituresWorkingCapitalExpendituresAmt | Capital ExpendituresCapitalExpendituresAmt | Other Spent ProceedsOtherSpentProceedsAmt | UnspentUnspentAmt | Substantial CompletionSubstantialCompletionYr | Current RefundingCurrentRefundingInd | Advance RefundingAdvanceRefundingInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| A | $78,060,000 | $0 | $103,444,563 | $0 | $0 | $0 | $831,383 | $412,222 | $0 | $0 | $102,200,958 | $0 | 2005 | false | Yes (true) | Yes (true) | Yes (true) |
| B | $4,635,000 | $0 | $11,608,181 | $0 | $0 | $0 | $149,386 | $0 | $0 | $0 | $11,458,795 | $0 | 2011 | Yes (true) | false | Yes (true) | Yes (true) |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (2 entries)
| Bond ReferenceBondReferenceCd | Private Bus Use By OthersPrivateBusUseByOthersPct | Private Bus Concerning UBIPrivateBusConcerningUBIPct | Total Private Business UseTotalPrivateBusinessUsePct | Change In Use Bond Financed PropChangeInUseBondFinancedPropPct |
|---|---|---|---|---|
| A | 0.00000 | 0.00000 | 0.00000 | 0.00000 |
| B | 0.00000 | 0.00000 | 0.00000 | 0.00000 |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (2 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Business Name Line1GICProviderName/BusinessNameLine1Txt | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd |
|---|---|---|---|---|---|---|---|---|---|---|
| 0 | ||||||||||
| A | false | false | false | Yes (true) | false | false | false | 0 | false | Yes (true) |
| 0 | ||||||||||
| B | false | false | false | Yes (true) | false | false | false | 0 | false | Yes (true) |
Procedures Corrective Action ProceduresCorrectiveActionGrp (2 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | Yes (true) |
| B | Yes (true) |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | . | FormAndLineReferenceDesc |
| Explanation | FORM 990, SCHEDULE K, PART IV, LINE 2C, BONDS A & B On April 26, 2018 AMTEC delivered to Worcester City Campus Corporation an analysis of MHEFA Series D Bond issue. The Arbitrage Rebate report reflected act1viy from April 14, 2015 to April 14, 2018. Based upon AMTEC's finding, no rebate or yield liability has accrued. On January 16, 2018 AMTEC delivered to Worcester City Campus Corporation an analysis of the Mass Development Finance Agency Series 2011 Bond Issue. The Arbitrage Rebate Report reflected activity from November 15, 2011 to November 30, 2017. Based upon AMTEC's finding, no rebate or yield liability has accrued. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part 1, Line 1 and Part III, Line 1 | MISSION STATEMENT MANAGING, DEVELOPING, IMPROVING, RENOVATING, LEASING OR MAINTAINING ANY REAL OR PERSONAL PROPERTY CONVEYED OR TRANSFERRED TO WORCESTER CITY CAMPUS CORPORATION. INCLUDING WITHOUT LIMITATION, REAL AND PERSONAL PROPERTY TO SUPPORT THE EDUCATIONAL RESEARCH AND PUBLIC SERVICE ACTIVITIES OF THE UNIVERSITY OF MASSACHUSETTS. FORM 990, PART I, LINE 4 AND PART VI, LINE 1B THE FILING ORGANIZATION HAS only Two INDEPENDENT MEMBERS OF THE GOVERNING BODY BECAUSE MEMBERS OF THE GOVERNING BODY ARE COMPENSATED BY A RELATED ORGANIZATION. HOWEVER, THE FILING ORGANIZATION IS PART OF AN INTEGRATED DELIVERY SYSTEM OF ORGANIZATIONS, INCLUDING WCCC, THAT HAVE COMMUNITY BOARDS. THERE HAS BEEN NO MATERIAL CHANGE IN THE STRUCTURE OF THE GOVERNING BODY SINCE IT APPLIED FOR EXEMPT STATUS. Form 990, Part VI, Section A, Line 2 THE OFFICERS AND DIRECTORS OF WORCESTER CITY CAMPUS CORPORATION HAVE A BUSINESS RELATIONSHIP. ALL ARE EMPLOYED BY THE UNIVERSITY OF MASSACHUSETTS OR SERVE ON THE BOARD OF TRUSTEES FOR THE UNIVERSITY OF MASSACHUSETTS, A RELATED ORGANIZATION. |
| Form 990, Part VI, Section A, Line 6 | THE UNIVERSITY OF MASSACHUSETTS IS THE SOLE MEMBER OF WORCESTER CITY CAMPUS CORPORATION. |
| Form 990, Part VI, Section A, Line 7A | THE BOARD OF TRUSTEES FOR WORCESTER CITY CAMPUS CORPORATION ELECTS MEMBERS OF THE GOVERNING BOARD. |
| Form 990, Part VI, Section A, Line 8B | THERE ARE NO SUB COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| Form 990, Part VI, Section B, Line 11b | ONCE WORCESTER CITY CAMPUS CORPORATION (WCCC) FORM 990 IS COMPLETED, IT IS REVIEWED BY WCCC'S INTERNAL MANAGEMENT. THE COMPLETED FORM 990 IS PROVIDED TO ALL MEMBERS OF THE BOARD OF DIRECTORS PRIOR TO THE FORM BEING FILED WITH THE IRS. |
| Form 990, Part VI, Section B, Line 12C | WORCESTER CITY CAMPUS CORPORATION MAINTAINS A WRITTEN CONFLICT OF INTEREST POLICY REQUIRING DISCLOSURE OF RELEVANT FACTS THAT GIVE RISE TO POTENTIAL CONFLICT OF INTEREST. AT THE END OF THE FISCAL YEAR BEFORE SUBMISSION OF FORM 990 EACH DIRECTOR AND/OR OFFICER IS PROVIDED WITH A QUESTIONNAIRE, REQUIRING DISCLOSURE TO ANY CONFLICTS OF INTEREST THAT MAY HAVE EXISTED DURING THE PRIOR FISCAL YEAR. |
| Form 990, Part VI, Section C, Line 19 | WORCESTER CITY CAMPUS CORPORATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VII, SECTION A ALL DIRECTORS DEVOTE APPROXIMATELY ONE HOUR PER WEEK ON AVERAGE TO WORCESTER CITY CAMPUS CORPORATION. The remainder of their time (39 hours each) is devoted to the University of Massachusetts and its related organizations. The officers and directors receiving compensation in Part VII, Section A are paid by the University of Massachusetts for their services to the University, not for their services to WCCC. |
| Form 990, Part XI, Line 9 | Worcester City Campus Corporation is the parent company of WCS-100 Century Drive, Inc. WCS-100 Century Drive, Inc. sold land, building, tangible property and transferred its remaining net assets of $13,703,834 to Worcester City Campus Corporation. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (15 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| Worcester Campus Services | ||||||||||
| 333 South Street | Shrewsbury | MA | 01545 | 271721328 | Real Estate | MA | 501(c)(3) | 12a | WCCC | Yes (true) |
| Uhealth Solutions Inc | ||||||||||
| 333 South Street | Shrewsbury | MA | 01545 | 043541678 | Consulting | MA | 501(c)(3) | 12a | WCCC | Yes (true) |
| WCS-222 Maple Ave Inc | ||||||||||
| 333 South Street | Shrewsbury | MA | 01545 | 271721474 | Real Estate | MA | 501(c)(3) | 12a | WCS | Yes (true) |
| WCS-333 South Street Inc | ||||||||||
| 333 South Street | Shrewsbury | MA | 01545 | 271726317 | Real Estate | MA | 501(c)(3) | 12a | WCS | Yes (true) |
| WCS-100 Century Drive Inc | ||||||||||
| 333 South Street | Shrewsbury | MA | 01545 | 271722123 | Real Estate | MA | 501(c)(3) | 12a | WCS | Yes (true) |
| WCS-55 Lake Ave Inc | ||||||||||
| 333 South Street | Shrewsbury | MA | 01545 | 271722411 | Real Estate | MA | 501(c)(3) | 12a | WCS | Yes (true) |
| WCS-365 373 Plantation Street Inc | ||||||||||
| 333 South Street | Shrewsbury | MA | 01545 | 271726227 | Real Estate | MA | 501(c)(3) | 12a | WCS | Yes (true) |
| WCS-One Innovation Drive | ||||||||||
| 333 South Street | Shrewsbury | MA | 01545 | 300765186 | Real Estate | MA | 501(c)(3) | 12a | WCS | Yes (true) |
| WCS-377 Plantation Street Inc | ||||||||||
| 333 South Street | Shrewsbury | MA | 01545 | 900938830 | Real Estate | MA | 501(c)(3) | 12a | WCS | Yes (true) |
| WCS-381 Plantation Street Inc | ||||||||||
| 333 South Street | Shrewsbury | MA | 01545 | 611705285 | Real Estate | MA | 501(c)(3) | 12a | WCS | Yes (true) |
| ACS 22-24 Nutting Avenue Inc | ||||||||||
| 55 Lake Ave | Worcester | MA | 01604 | 475176210 | Real Estate | MA | 501(c)(3) | 12a | WCCC | Yes (true) |
| ACS 28-30 Nutting Avenue Inc | ||||||||||
| 55 Lake Ave | Worcester | MA | 01604 | 475191167 | Real Estate | MA | 501(c)(3) | 12a | WCCc | Yes (true) |
| ACS Lot 12 Sunset Avenue | ||||||||||
| 55 Lake Ave | Worcester | MA | 01604 | 475161513 | Real Estate | MA | 501(c)(3) | 12a | WCCC | Yes (true) |
| ACS 758 North Pleasant Street Inc | ||||||||||
| 55 Lake Ave | Worcester | MA | 01604 | 811745861 | Real Estate | MA | 501(c)(3) | 12a | WCCC | Yes (true) |
| University of Massachusetts | ||||||||||
| 333 South Street | Shrewsbury | MA | 01545 | 043167352 | Education | MA | Cmlth of MA | false | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | Yes (true) | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (true) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (true) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (3 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| University Of Massachusetts | ||
| j | $25,662,927 | rent per lease |
| University Of Massachusetts | ||
| p | $7,533,867 | cash value |
| WCS-100 Century Drive Inc | ||
| s | $13,702,834 | cash value |